The Exchange of Tax Information Portal is an initiative
of the Global
Forum on Transparency and Exchange of Information for Tax Purposes.
The Global Forum conducts peer reviews of its member jurisdictions' ability
to co-operate with other tax administrations in accordance with the
internationally agreed standard. The standard provides for exchange of
information on request where it is foreseeably relevant to the administration
and enforcement of the domestic tax laws of the requesting jurisdiction.
Effective exchange of information requires that jurisdictions ensure information
is available, that it can be obtained by the tax authorities and that there
are mechanisms in place allowing for the exchange of that information.
The Global Forum's peer review process examines both the legal and regulatory
aspects of exchange (Phase 1 reviews) and the exchange of information in
practice (Phase 2). The EOI Portal will track the development of these peer
reviews, including changes that jurisdictions make in response to the Global
Forum's recommendations.